April 17, 2020
Donald E. Field
Attorney
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street NE
Washington, D.C. 20549
Re: | Southern First Bancshares, Inc. (the “Registrant”) | ||
Registration Statement on Form S-3 (File No. 333-237653) |
Dear Mr. Field:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the Registrant hereby requests that the effective date for the above-referenced Registration Statement be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., New York City time, on Tuesday, April 21, 2020.
The Staff should feel free to contact Ben Barnhill of Nelson Mullins Riley & Scarborough LLP, the Registrant’s legal counsel, at (864) 373-2246 with any questions or comments.
Sincerely, | |||
Southern First Bancshares, Inc. | |||
By: | /s/ Michael D. Dowling | ||
Michael D. Dowling | |||
Chief Financial Officer |